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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DANA PENSIUN
Get PDFThis research aims to investigate the factors that influence to the quality of pension fund financial reports, a proxy with earnings management. These factors related to corporate governance. This research using 22 Pension Fund in Indonesia, which was established and approved by the Minister of Finance until 2005 and still actively running the business as the Pension Fund by the end of 2009. The research period is taken is 4 years, starting in 2006 until 2009. This research used multiple linear regression model. The independent variable in this research include variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund that is predicted significant influence on the quality of pension fund financial reports. The result of this research showed that only the audit quality has positive and significant influence on the quality of Pension Fund financial reports, whereas for the variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund showed no significant effect on the quality of the financial reports of the Pension Fund. Variable types of the Pension Fund (sharia and non-sharia), no significant influence on the quality of Pension Fund financial reports, this can be expected because up to this time there are no special regulations for sharia Pension Funds. Sharia arrangements in relation to aspects of Sharia Pension Funds activities, such as guidelines for preparing the financial reports of Sharia Pension Fund is still using regulations that apply to nonSharia Pension Fund. SimakKeywords: Good corporate governance, good pension fund governance, Pension Fund financial reports, sharia pension fund, earnings management
ANALISIS EFISIENSI INDUSTRI GULA DI INDONESIA DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA) TAHUN 2001 – 2010
Get PDFThis study aims to determine the efficiency of the sugar industry factories inIndonesia. These plants are PG Jatitujuh, PG Karangsuwung, PG Sindanglaut, PG Subang,PG Tersanabaru, PG Gondangbaru, PG Jatibarang, PG mojo, PG Pangka, PG Rendeng. Data used in this study is secondary data, the source data comes from the Indonesian Sugar Council with the years of the study was taken from 2001 to 2010. Variables used in this study consisted of three input variables and two output variables. Variable input consists of thecane milled, the total area, kapasits rollers, while the output variables consist of sugar production and production drops. The results of processing by using the Data Envelopment Analysis (DEA) in the period 2001-2010 shows that there are only three plants in a row is consistent with maintaining the efficiency of 100%. Three factories are PG Jatitujuh, PGJatibarang and PG Sindanglaut. While the other two factories, namely PG Rendeng and PGGondangbaru showed a decreased efficiency level of performance each year with numbers below 100%.Keywords: Efficiency, DEA, Sugar Company, Total Cane ground, Area, Milling Capacity,Production of Sugar and Molasses Production
ANALISIS STRUKTUR PASAR DAN PERILAKU INDUSTRI BAN DIINDONESIA TAHUN 2007-2011
Get PDFDevelopment of the tire industry in Indonesia is influenced by developmentsin the automotive industry. This occurs because the demand in tire industry is thederived demand principle for a good or service that appears as a result of thedemand for other goods. The number of motor vehicles from previous years isincreased, if in a year 2013 there was no credit restrictions so the number of motorvehicles will be growing and demand for tires in domestic will increase. This research aims to find out market structure of the tire industry in Indonesia year 2007 until 2011, and describes the conduct as a result of the existingmarket structure. Some tire companies analyzed is a company incorporated inAssociation of Tire Companies Indonesia (APBI) that is PT Goodyear Indonesia Tbk,PT Bridgestone Tire Indonesia, PT Gajah Tunggal Tbk, PT Industrial Rubber Deli,PT Sumi Rubber Indonesia, PT Eagle Premium Tyre Industry, PT SuryarayaRubberindo Industries, PT Banteng Pratama Rubber Co, PT HungA Indonesia, PTUnited KingLand and PT Surabaya Kencana Tyre Industry. The data used in thisresearch is secondary data obtained from the Association of Tire Companies Indonesia (APBI). The method of analysis used in this study is a method of structureconductperformance. To determine the market structure of the tire industry is done by calculating the concentration ratio (CR4) and Herfindal Hirschman Index (IHH).Conduct of the tire industry can be analyzed descriptively derived from interviews. The results of this research is indicate that the tire industry in Indonesiaincluding the tight oligopoly structure. This is demonstrated by the level ofconcentration ratio (CR4) of the four largest companies ranged from 87,89 to 88,81percent. While the value Herfindal Hirschman Index (IHH) ranges from 0.2669 to0.3172 percent. Four companies with the largest market share among other PTGajah Tunggal Tbk, PT Bridgestone Tire Indonesia, PT Sumi Rubber Indonesia andPT Goodyear Indonesia.Keyword: Market share, CR4, IHH, Indonesian tire industry and oligopoly
ANALISIS PENGARUH DANA DEKONSENTRASI TERHADAP TINGKAT PRODUKSI PERIKANAN TANGKAP
Get PDFDeconcentration and co-funds are used in order to create transparency and accountability, as well as proportionate in the allocation of these funds and fund assistance tasks, increase efficiency, effectiveness in managing these funds and fund assistance duties, giving advice to the ministries/agencies in planning the location and allocation of funds deconcentration and co-administration of funds for the right target and not concentrated in specific areas. Various studies and theories arise, but no one has examined the use of these funds has been distributed to the affected areas.This study examines how much these funds in influe the level of fish production in each province that has received funding deconcentration for the empowerment of coastal communities and efforts to increase the income of fishermen and the public welfare and marine fisheries.Keywords: deconcentration funds, the level of fishery production and efficiency and effectivenes
ANALISIS STRUKTUR, PERILAKU DAN KINERJA INDUSTRI MINUMAN DI INDONESIA PERIODE 2006 – 2009
Get PDFThis study purpose is to analyze the structure, behavior and performance of the Beverage Industry in Indonesia, concentration ratio and Nerfindahl index are used to see market structure of Beverage Industri condust their activity. Descriptive analysis is used to analyze the market behavior of firms in the beverage industry.The data used in this research is secondary data, and period of research is from2006 until 2009. These studies show that market structure of Softdrink Industry in Indonesia is tight oligopoly the average concentration ratio of the four largest firms (CR4) is 97.83 percent and thebehavior of firms in determining prices is influenced by the rival pricing. Themarket beverage industry in Indonesia tends to become less competitive orconcentrated, so need oversight by the government to supervise the business activities which indicated a dominant position is and too difficult for new entrants beverage industry market in Indonesia.Keywords : PDB, CRn, IHH, Market Structure Oligopol
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN PEMBIAYAAN PADA PERBANKAN SYARIAH INDONESIA PERIODE 2006.01-2011.12
Get PDFThis study aims to determine the factors that influence the development of IslamicBanking Financing in Indonesia, including Third Party Funds (TPF),NonPerforming Financing (NPF),the level of reward certificates of Bank Indonesia(SWBI) and Financing to Deposit Ratio (FDR).The data used in this study is asecondary data with the monthly period 2006:01-2011:12.The Analysis techniqueused is the Multiple Linear Regression Methods premises OLS (Ordinary LeastSquare).The result show that the Third Party Funds(TPF) has positive andsignificant impact of Islamic Banking Distribution Financing. While the NonPerforming Financing (NPF) and the level of rewards Certificates of Bank Indonesia give negative and no significant impact and Financing to Deposit Ratiogive positive and no significant impact of Islamic Banking Financing Distribution.Keywords:Islamic Banking Financing Distribution, Third Party Funds (TPS),Non PerformingFinancing (NPF),Certificates Wadiah of Bank Indonesia (SWBI and Financing toDeposit Ratio (FDR
PENGARUH EARNINGS MANAGEMENT TERHADAP FUTURE PROFITABILITY TERKAIT DENGAN OWNERSHIP STRUCTURE, FIRM SIZE DAN CORPORATE GOVERNANCE PRACTICES
Get PDFThis study aims to determine how the effect of earnings management on future profitability business entity engaged in the manufacturing sector listed on the Indonesia Stock Exchange, and how the effects of the ownership structure, company size, and the practice of corporate governance (proxied by the audit quality, independent board member and audit committee) regarding the impact of earnings management on the future profitability of manufacturing sector enterprises listed on the Stock Exchange. This study used a sample of manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2008-2010. The samples used in this study were 262 observations. The sampling method used was probability sampling - judgment / purposive sampling. Independent variables used in this study are earnings management (proxied by the CFO, NDAC, and DAC), ownership structure (proxied by DFAM and INST), firmsize, and corporate governance practices (proxied by the AUDIT, BOD, and AUDCOM). The dependent variable in this study is the future profitability proxied by the variable "and CFOT earnt + 1 + 1. The results of this study were (1) earnings management proved to have a significant impact on the future profitability of manufacturing sector enterprises. The influence that appears different depending on the proxy used; (2) The ownership structure did not have an influence on the behavior of earnings management related to future profitability of manufacturing sector enterprises; (3) firmsize not affect earnings management behaviors related to future profitability of manufacturing sector enterprises; overall corporate governance practices are not effective in influencing the behavior of earnings management related to the future profitability of manufacturing sector enterprises. Keywords : future profitability, earnings management, ownership structure, corporate governance practic
PENGARUH STRUKTUR, PERILAKU, EFISIENSI, DAN KINERJA SEKTOR KONSTRUKSI (GO PUBLIC) DI INDONESIA
Get PDFThe purpose of this paper is to analyze structure, conduct, efficiency and performance of construction industry and also the effect of market share (MS), efficiency (Ef), and company size (Size) towards the Return of Asset (ROA) of construction sector (go public) in Indonesia. The method that is used is Structure, Conduct and Performance (SCP) approach. Data Envelopment Analysis (DEA) is used to analyze the efficiency of construction sector. Quantitative analysis is used to discover the structure and performance of construction sector in Indonesia. The data were obtained from the Indonesian Stock Exchange. The data obtained and used in this paper are secondary data, which includes net profit, total asset, fixed asset, revenue and labor. The period which this paper covers is 2010 – 2015 (6 years). The result of SCP analysis shows that the structure of the construction sector in Indonesia is a strict oligopoly, with the average CR4 value above 50 percent. Conduct analysis in construction sector can be cooperate with competitors, pricing and promotion. While the performance of construction sector can be seen from its ROA, efficiency (Ef), and company size
ANALISIS PERKEMBANGAN EFISIENSI TEKNIS BANKSYARIAHDI INDONESIA DENGAN METODE DATAENVELOPMENT ANALYSIS (DEA) TAHUN 2005-2009
Get PDFEconomic development of a country, requires a well planned and directedprogram and also requires a sufficient capital or development found. Therefore,Banking will be required as the financial institution and as the center ofdevelopment. The government has implemented several improvement towards theperformance of Banking by establising several policies. One of those policies is,Banks is free to determine their own interest rate. Which that policy sah motivatesthe development of establishment of Syariah Banks which its basis is on the profitsharing and not on the interest rate.The rapid development of the Syariah Bankingwhether perceiency improvement of the Syariah Bank it self. In this research, the writer was attemted to observe the efficiency rate of theeconomic activities unit (UKE) of Syariah Bank. Data was used here is the Inputsecondary data and Output on the period of 2005-2009. Input could be classifiedinto the general expense and administration, personnel expense, operations expense.Mean while, the output is operational income, and income from lending. The result of this research showed that, the efficiency rate of 4 UKEs (BankSyariahMandiri, Bank Mega Syariah, Bank MuamalatSyariah, dan Bank BukopinSyariah) that was examined, During 2005-2009, there is only one Islamic bank canmaintain a constant level of maximum efficiency of 100% is Bank SyariahMandiri.Keyword: Efficiency, DE
EFEKTIFITAS MEKANISME TRANSMISI KEBIJAKAN MONETER PADA JALUR SUKU BUNGA PERIODE 2005:07-2010:06
Get PDFVector Auto Regression (VAR) is an analysis or statistic method which can be used to predict time series variable and to analyst dynamic impact of disturbance factor in the variable system. In addition, VAR analysis is very usefull to assess the interrelationship between economics variable. This research through the following test phases: unit root test, optimal lag test, granger causality test, and form a vector auto regression model (VAR). The data used in this research is the Bank Indonesia Certificate rate data (SBI), interbank offered rate data (PUAB), deposit rate data (DEP), loan rate data (KDRT) and credit aggregate data (AGKDRT) of Indonesia in the period 2005:07-2010:06. The effectiveness was measured by two indicators. They are: (1). how fast or how many time lag needed since the shock of monetary instruments (rSBI) until the realisation of intermediary target of monetary policy (monetary aggregate). (2). How strong the variables of Interest Rate Channel response the shock of SBI interest rate and other variable. This study used secondary data issued by Bank Indonesia. The result of the study shows that response velocity of variable in Interest Rate Channel towards shock instrument of monetary policy (SBI) until reach the final target about 4 months. While impulse response function of variables in this channel to the shock instrument of monetary policy (SBI) is quiet weak and the main variable in interest rate money market among bank (PUAB) able to explain diversity intermediary target of monetary policy (Monetary Aggregate) about 2,82%. This result once shows a weak Granger causality and predictive power between PUAB as the operational target with monetary aggregate as the intermediary target of monetary policy. Thus we can conclude that mechanism of monetary policy transmission through Interest Rate Channel is not effective to reach the intermediary target of monetary policy of Indonesia period of 2005:072010:06. Keyword: Vector Auto Regression (VAR), The Monetary Transmission Mechanism (MTKM), The Interest Rate Channel